GST State Code List

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GST State Code List

The businesses must know their GST state code and jurisdiction to file GST applications hassle-free. The classification of jurisdiction is based on the different districts, locations and geographical regions to make the registration process easier for individuals and businesses. In the GST application form, the taxpayer must fill in the jurisdiction to provide information to the government about the location of the business while filing the GST return. 

What is a GST State Code List?

In India, every business has a specific stated code which helps in determining their location. In the GST list, the state code is a two-digit number which is always mentioned in the GST invoice. This helps in differentiating between the buyer and supplier code through the first two digits of the GSTIN or GST Identification Number. 

This code is used in the billing of CGST or SGST. Also, the 15-digit number is provided to the business after registration, and the state code is mentioned in the number. To know the location of the business, a state code is used, that’s why different codes are provided to each state. Below is a list of state code for GST -

* The GST state code for Union Territory Daman and Diu was 25, before the 26th of January 2020.

When Use the GST State Code?

By the above table, now you know your state code. But where this code is used, the state code for GST is used for various compliance and legal purposes. Different areas where the state code is used are as follows:

1. GST Registration

While applying for GST registration, the applicant has to declare the complete details of the location of the business. In the address, the state code and jurisdiction must be added. After the submission of the details, it will checked by the officer and after finding the information correct, assigned a GST Identification Number for your state. 

2. GST Invoice and e-invoicing

The GST state code is mentioned in the GSTIN, so because of that identifying the place of business becomes easy for buyers and sellers. The location will decide the type of GST to be charged, whether it is interstate or intrastate.

If the seller by mistake mentions a wrong GST state code, then it may cause the wrong charges and the supply can also take an incorrect place. A wrong state code in GST can lead to the cancellation of an Invoice Reference Number (IRN) and you have to raise an invoice again. 

3. GSTR-1 and GSTR-3B Return Reporting

The taxpayer is required to report the details of the B2B invoice including GST, in the GSTR-1/IFF that is filed either monthly or quarterly. After this, the details will transfer automatically to the respective GSTR-2A/GSTR-2B of the buyers as per the GSTIN.

The GST portal does not have a feature to tell that an invoice has the wrong GSTIN for a particular buyer. If the seller by mistake mentions the wrong GST state code then the wrong person or GSTIN may end up receiving the tax credit in GSTR-2A/2B, instead of the rightful buyer.

Classification of GST Jurisdiction

As per the GST Act 2017, the jurisdictions are classified into two categories: 

1. State Jurisdiction: It is administered and assessed by the state administration of that particular place.
2. Central Jurisdiction: It is administered under the Centre.

As per the CGST regulations, the jurisdiction will change between the state and central authorities based on their turnover of taxpayers. The businesses having a turnover of less than Rs. 1.5 crore will fall under state administration, and the remaining 10% fall under central administration. 

However, the businesses with a turnover of Rs. 1.5 crore or more, over 50% will managed by the state administration, and the remaining 50% managed by the central administration. For example, the owner of 'Zone All' can focus only on expanding their business and getting easy access to global markets.

How to Find GST Jurisdiction?

There are several ways you can use to find out the jurisdiction of different states. While filing the GST registration, the person should declare the correct address of the business place. A right jurisdiction will help in declaring the registration application of GST and avoid any kind of inconvenience in the process. 

Identifying the GST jurisdiction before obtaining the registration is important because while applying, you have to fill in the jurisdiction under which your business is located.

To find the jurisdiction visit the website, CBIC GST. Choose the State for which you want to know the jurisdiction. After clicking on the state, a list will appear in which the details such as zone, zone code, jurisdiction, address, state, district, PIN, phone, fax and email. will be mentioned. You can also check the jurisdiction through a state GST website. Below are the details of Delhi’s Jurisdiction:

• Zone - Delhi
• Zone Code - 51
• Jurisdiction - CGST Delhi East, Delhi South, Delhi North, Delhi West, Delhi (Audit-I), Delhi (AuditII), Delhi (Ap)
• Address - CR Building, IP Estate, New Delhi
• State - Delhi
• District - New Delhi
• PIN - 110109
• Phone - 23370115, 23481300
• Fax - 23370360
• Email - ccu-cexdel@nic.in

Conclusion

To conclude, after the launch of GST in the taxation system, the complete process has become automatic, and the cases of fraud have been reduced. Understanding the GST regime is easier than knowing the multiple indirect taxes. The state code list for GST and jurisdiction is making the process of registration easier for individuals and businesses. If you are looking to register your business under GST, then reach out to Registrationwala, we help you with state code, jurisdiction, application and obtaining the final certification.

Frequently Asked Questions (FAQs)

Q1. How do I get a 15-digit GST number?

A. To get the GST number for your business, you have to apply for the GST registration online or offline. Apply with the required documents.

Q2. What is the state code 7 in GST?

A. The GST state code is for Delhi.

Q3. How do I find my GST state code?

A. Check the number in the GST state code list for the state in which your business is located. 

Q4. What is the GST state list?

A. In this list, the GST state codes of each state are mentioned. For now, there are 39 codes available including States and Union Territories.

Q5. What is state code 99 in GST?

A. The state code 99 is for the central jurisdiction.

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